<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE
FINANCIAL STATEMENTS FOR VALLEY NATIONAL GASES INCORPORATED AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0001030715
<NAME> VALLEY NATIONAL GASES INCORPORATED
       
<S>                                        <C>                     <C>
<PERIOD-TYPE>                                3-MOS                   6-MOS
<FISCAL-YEAR-END>                          JUN-30-1998             JUN-30-1998
<PERIOD-START>                             OCT-01-1997             JUL-01-1997
<PERIOD-END>                               DEC-31-1997             DEC-31-1997
<CASH>                                         594,101                 594,101
<SECURITIES>                                         0                       0
<RECEIVABLES>                               12,319,852              12,319,852
<ALLOWANCES>                                   200,750                 200,750
<INVENTORY>                                  8,764,300               8,764,300
<CURRENT-ASSETS>                            23,147,255              23,147,255
<PP&E>                                      62,368,839              62,368,839
<DEPRECIATION>                              24,870,397              24,870,397
<TOTAL-ASSETS>                              93,714,503              93,714,503
<CURRENT-LIABILITIES>                       16,556,934              16,556,934
<BONDS>                                     47,107,596              47,107,596
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<COMMON>                                         9,385                   9,385
<OTHER-SE>                                  23,063,117              23,063,117
<TOTAL-LIABILITY-AND-EQUITY>                93,714,503              93,714,503
<SALES>                                     23,890,001              44,511,152
<TOTAL-REVENUES>                            23,890,001              44,511,152
<CGS>                                       10,988,568              20,463,037
<TOTAL-COSTS>                               10,988,568              20,463,037
<OTHER-EXPENSES>                            10,527,076              19,790,047
<LOSS-PROVISION>                                     0                       0
<INTEREST-EXPENSE>                             684,045               1,255,212
<INCOME-PRETAX>                              1,749,654               3,123,572
<INCOME-TAX>                                   731,098               1,280,665
<INCOME-CONTINUING>                          1,018,556               1,842,907
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                 1,018,556               1,842,907
<EPS-PRIMARY>                                     0.11                    0.19
<EPS-DILUTED>                                     0.11                    0.19
        

</TABLE>